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Jay Nanavati maintains an international practice, focusing on white collar criminal defense and investigations, with an emphasis on tax matters. He represents individuals and entities facing some of the government's most complex investigations and prosecutions. His clients, regardless of where in the world they reside or do business, rely on his intimate knowledge of the U.S. justice system, his strong connections, and his sound judgment, to guide them through their most difficult challenges.

Jay spent more than a decade as both a federal and a state prosecutor, developing a particular expertise in criminal tax enforcement. He supervised more than 30 federal prosecutors and oversaw criminal tax enforcement for a region covering 22 states. He is a veteran trial lawyer, having conducted 35 solo jury trials and hundreds of bench trials.

Select Experience

Represented U.S. expatriate residing in Europe in IRS audit relating to use of a Panama foundation, Seychelles international business company, and a Cyprus bank account.

Persuaded U.S. attorney to cease a grand jury investigation of a client whose name was one of the first that UBS turned over to the Department of Justice in 2009 pursuant to its landmark deferred prosecution agreement.

Experience

Represented U.S. expatriate residing in Europe in IRS audit relating to use of a Panama foundation, Seychelles international business company, and a Cyprus bank account.

Persuaded U.S. attorney to cease a grand jury investigation of a client whose name was one of the first that UBS turned over to the Department of Justice in 2009 pursuant to its landmark deferred prosecution agreement.

Represented captive insurance management company against the IRS in U.S. Tax Court regarding legitimacy of insurer’s risk shifting and risk distribution.

Represented businessman facing federal grand jury investigation for the felonies of tax evasion and structuring cash transactions. The felony charges were abandoned and only a single charge of misdemeanor failure to file a tax return was brought.

Represented owner of tax return preparation business in civil injunction suit brought by the Department of Justice Tax Division in federal district court.

Represented owner of healthcare company who was indicted by Virginia state authorities with multiple felonies arising from alleged failure to pay over employment taxes. Negotiated replacement of felony charges with misdemeanor charges.

Represented real estate development firm against the IRS in U.S. Tax Court regarding tax deduction for contribution of historic façade and interior easements to 501(c)(3) organization.

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In The Blogs

On July 23, 2015, the Superior Court in Orange County, California, dismissed a lawsuit brought by UBS and joined by whistleblower Bradley Birkenfeld against former UBS customer Igor Olenicoff. The suit alleged malicious prosecution arising...

Tax fraud occurs on a considerable scale that can exceed law enforcement’s ability to detect and punish the conduct. This is true at both the federal and state levels. As of 2015, the Internal Revenue Service (“IRS”) and the U.S...

In April 24’s Federal Register, the IRS released proposed regulations (REG-108214-15) to restrict when a foreign insurance company’s income can be excluded as passive income by giving a more strict definition for the “active conduct of an...

Briefing is underway in an appeal by two taxpayers—a married couple with dual citizenship in the United States and France—of a U.S. Tax Court decision denying them foreign tax credits for money they contributed to social security payments...

During a meeting with shareholders on April 15, Daniel Sauter, Chairman of Julius Baer Group Ltd., said the bank was at “an advanced stage of talks” with U.S. authorities. The U.S. Department of Justice has been investigating Julius Baer...